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Rhode Island Free Printable Microsoft Word - Incentive and Credit Overview for DLT for 2024 Rhode Island 1040C Election by non-resident member

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1040C Election by non-resident member
Microsoft Word - Incentive and Credit Overview for DLT

RI-1040C-NE RHODE ISLAND NONRESIDENT INCOME TAX AGREEMENT/ ELECTION TO BE INCLUDED IN A COMPOSITE RETURN See Instructions Below PASS-THROUGH ENTITY’S NAME AND ADDRESS NONRESIDENT INDIVIDUAL’S NAME AND ADDRESS Name Name Address 1 Address 1 Address 2 Address 2 City, town or post office Social security number Entity’s year end State ZIP code Spouse’s social security number City, town or post office State ZIP code Federal employer identification number Calendar Year: January 1, ______ through December 31, ______ Fiscal Year: Beginning ___________, ______ through ___________, ______ Internal Revenue Service Center Where Nonresident Individual’s Federal Return is Filed Purpose: Form RI-1040C-NE, Rhode Island Nonresident Income Tax Agreement/Election to be Included in a Composite Return, is used to substantiate the qualified electing nonresident partner, shareholder, member or beneficiary’s election to be included on Form RI-1040C, Rhode Island Composite Income Tax Return. Who May Elect: Any individual who is a qualified electing nonresident member in a pass-through entity doing business in Rhode Island or having income, gain, loss, or deduction derived from or connected with sources within Rhode Island is eligible to elect to be included in a composite income tax return (Form RI-1040C) filed by the pass-through entity. A pass-through entity is eligible to file Form RI-1040C for a taxable year only if all of the qualified electing nonresident members have the same taxable year. This election may be made by any individual who is a nonresident: Partner in a partnership doing business in Rhode Island or having income, gain, loss, or deduction derived from or connected with sources within Rhode Island; or Shareholder in an S corporation doing business in Rhode Island or having income, gain, loss, or deduction derived from or connected with sources within Rhode Island; or Member of an LLC treated as a partnership for federal income tax purposes and doing business in Rhode Island or having income, gain, loss, or deduction derived from or connected with sources within Rhode Island; or Beneficiary of a trust or estate having income, gain, loss, or deduction derived from or connected with sources within Rhode Island. NOTE: The filing of a composite return will be considered as meeting the filing requirements otherwise separately imposed on each qualified electing nonresident member resulting exclusively from this income. Qualifying electing nonresident members who are included on Form RI-1040C, are not required to file Form RI-1040NR. The Division of Taxation retains the right to require the filing of an individual Rhode Island income tax return by any of the members. However, a qualified electing nonresident member may not elect to be included in a composite return, after the fifteenth day of the fourth month following the close of the entity’s taxable year. Terms Applicable to Partners of a Partnership, Shareholders of an S Corporation, Members of an LLC, and to Beneficiaries of Trusts or Estates: For a Partnership, the nonresident partner’s distributive share of partnership income derived from or connected with sources within Rhode Island. For an S Corporation, each nonresident shareholder’s pro rata share of income, gain, loss, and deduction derived from or connected with sources within Rhode Island. For an LLC, each nonresident member’s distributive share of income, gain, loss, and deduction (net of modifications) derived from or connected with sources within Rhode Island. For a Trust or an Estate, each nonresident beneficiary’s share of trust or estate income, gain, loss, and deduction (net of modifications) derived from or connected with sources within Rhode Island. When and Where to File: A qualified nonresident member electing to be included in a composite tax return must submit a completed Form RI-1040CNE to the pass-through entity prior to the filing of Form RI-1040C by the passthrough entity. The due date for Form RI-1040C is the fifteenth day of the third month following the close of the taxable year of the qualified electing nonresident members. The pass-through entity must keep Form RI-1040CNE in its permanent records and make them available to the Division of Taxation upon request. Form RI-1040C-NE filed beginning on or after the first day of the taxable year, will be effective for that taxable year and for all following taxable years, unless the qualified electing nonresident partner revokes the agreement by providing written notice of the revocation to the passthrough entity. Any revocation shall be effective the taxable year after the date written notification is provided to the pass-through entity. The pass-through entity must keep and maintain such written notices in its permanent records, and make them available to the Division of Taxation upon request. DECLARATION: I declare that I meet all of the following conditions for the taxable year: I was a nonresident individual for the entire taxable year; I did not maintain a permanent place of abode in Rhode Island at any time during the taxable year; neither I nor my spouse (if a joint federal income tax return is or will be made) had income derived from or connected with Rhode Island sources other than my distributive share of pass-through entity income derived from or connected with sources within Rhode Island for the taxable year; I waive my right to claim any Rhode Island standard or itemized deduction, any personal exemption and any percentage of allowable Federal credits for the taxable year; I waive my right to request an extension of time to pay the Rhode Island income tax; I consent and agree to be subject to personal jurisdiction in Rhode Island for purposes of the collection of Rhode Island income tax, together with and additions to tax, interest and penalties, for the taxable year; and I authorize the pass-through entity to designate a member who will act as my agent (and that of the other qualified electing nonresident members) in filing the composite return. This agreement shall be binding upon my heirs, representatives, assigns, successors, executors and administrators. Your signature Date Spouse’s signature Date
Extracted from PDF file 2023-rhode-island-form-ri-1040c-ne.pdf, last modified April 2012

More about the Rhode Island Form RI-1040C-NE Corporate Income Tax TY 2023

We last updated the 1040C Election by non-resident member in February 2024, so this is the latest version of Form RI-1040C-NE, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form RI-1040C-NE directly from TaxFormFinder. You can print other Rhode Island tax forms here.

Related Rhode Island Corporate Income Tax Forms:

TaxFormFinder has an additional 78 Rhode Island income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Rhode Island Form RI-1040C-NE.

Form Code Form Name
Form RI-1040C 1040C Form only
Form RI-1040C-ES 1040C Estimated Tax Coupon - 2015
Form RI-1040C-V 1040C Payment voucher

Download all RI tax forms View all 79 Rhode Island Income Tax Forms


Form Sources:

Rhode Island usually releases forms for the current tax year between January and April. We last updated Rhode Island Form RI-1040C-NE from the Division of Taxation in February 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Rhode Island Form RI-1040C-NE

We have a total of eleven past-year versions of Form RI-1040C-NE in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form RI-1040C-NE

Microsoft Word - Incentive and Credit Overview for DLT

2022 Form RI-1040C-NE

Microsoft Word - Incentive and Credit Overview for DLT

2021 Form RI-1040C-NE

Microsoft Word - Incentive and Credit Overview for DLT

2020 Form RI-1040C-NE

Microsoft Word - Incentive and Credit Overview for DLT

2019 Form RI-1040C-NE

2013 RI 1040C-NE_Layout 1

2018 Form RI-1040C-NE

2013 RI 1040C-NE_Layout 1

2017 Form RI-1040C-NE

2013 RI 1040C-NE_Layout 1

2016 Form RI-1040C-NE

2013 RI 1040C-NE_Layout 1

2015 Form RI-1040C-NE

2013 RI 1040C-NE_Layout 1

1040C Election by non-resident member 2014 Form RI-1040C-NE

2013 RI 1040C-NE_Layout 1

2012 Form RI-1040C-NE

2012 RI 1040C-NE.qxp


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